Reva Y. Anti-corruption declaration: theory, legal regulation, practice.

The dissertation is the first in administrative and legal science special complex research of anti-corruption declaration as a means of financial control over the activities of persons authorized to perform the functions of state or local self-government. The urgency of the topic is due to the need for theoretical justification and introduction of scientifically sound proposals, recommendations for adaptation of domestic anti-corruption legislation and its further improvement, because in studying the implementation of the reformed institution of anti-corruption declaration in Ukrainian legislation, scientists and practitioners with anti-corruption declaration, paying special attention to determining the obligation of individual employees to submit an anti-corruption declaration. The object of the study is a preventive mechanism to prevent corruption. The subject of research is the theory, legal regulation and practice of anti-corruption declaration. The scientific novelty of the obtained results is that by the nature of the issues considered, the dissertation is the first in domestic administrative and legal science monographic study of anti-corruption declaration as a means of financial control over the activities of persons authorized to perform state or local government functions. As a result of the research a number of new scientific positions and conclusions are formulated, in particular: for the first time the essence of the concept of electronic anti-corruption declaration and the standards of its implementation into legal reality were determined; the concept of "financial control in the field of corruption prevention" is defined; the use of the principle of interoperability as a fundamental idea of ​​anti-corruption declaration in the system of electronic interaction of state electronic information resources is proposed. It was found that the anti-corruption declaration is a reporting document in the field of public service, which has a statutory form and is mandatory for submission to the National Agency for Prevention of Corruption by persons authorized to perform state and local government functions to prevent corruption. ; it is proposed to expand the subjects of anti-corruption declaration by creating territorial offices of the National Agency for Prevention of Corruption, whose powers will include the ability to fully verify the declarations of persons authorized to perform state or local government functions; provided practical recommendations on the use in Ukraine of the experience of other countries on the establishment of an ethics commission, the introduction of penalties for late submission of declarations, on the declaration and official publication of the content of declarations; substantiated the need to develop appropriate technical support for automatic recording of non-submission of declarations while granting authority to the authorized unit (person) to prevent and detect corruption to form a list of persons who are subject to declaration in a particular institution; Improved: the system of measures aimed at verifying the declarations of persons authorized to perform the functions of the state or local government by identifying the following components: 1) exercising control over the timeliness of declarations; 2) control over the correctness and completeness of filling out declarations; 3) application of logical and arithmetic control; 4) full verification of declarations; understanding of the subject who is obliged to submit a declaration as a person who realizes his legal personality by creating, filling out and submitting an anti-corruption declaration; approach to grouping the main measures of financial control in the field of prevention of corruption depending on the qualitative and substantive characteristics: 1) submission of declarations of persons authorized to perform the functions of state or local government, accounting and publication of declarations; 2) control and verification of declarations, establishing the timeliness of their submission; 3) full verification of declarations, monitoring of the way of life of the subjects of declaration; Further developed: characteristics of the content of declarations of persons authorized to perform the functions of the state or local self-government; thesis on the possibility of defining anti-corruption declaration as an institution of administrative law, an instrument of anti-corruption mechanism, a means of financial control in the field of prevention of corruption or the duty of a person authorized to perform the functions of state or local government; proposals for partial disclosure of information contained in the declaration of persons authorized to perform the functions of state or local self-government. It is proposed to make changes and additions to the Law of Ukraine "On Prevention of Corruption" and the adoption of regulations on the institutional support of anti-corruption declaration.